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Session 2005-06
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given on

Tuesday 25th July 2006

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Consideration of Bill

Companies Bill [Lords]

Reporting standards

Colin Burgon
Jon Trickett


    To move the following Clause:—

      ‘(1) A business review must—

        (a) state whether it has been prepared in accordance with relevant reporting standards, and

        (b) contain particulars of, and reasons for, any departure from such standards.

      (2) In this section, “reporting standards” means statements of standard reporting practice which the Secretary of State shall ensure are issued and which—

        (a) relate to business reviews, and

        (b) shall be issued by a body or bodies specified in an order made by the Secretary of State.

      (3) References in this section to relevant reporting standards, in relation to a company’s business review, are to such standards as are, in accordance with their terms, applicable to the company’s circumstances and to the review.

      (4) Where or the extent that the directors of a company have complied with a reporting standard, they are presumed (unless the contrary is proved) to have complied with the corresponding requirements of this Part relating to the contents of a business review.’.

Jon Trickett
Colin Burgon


Page 196, line 30, leave out Clause 423.

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Prepared: 26 July 2006